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Opinion 2000-10
Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center
https://www.osc.ny.gov/legal-opinions/opinion-2000-10State Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. Background … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … Identification Number for the company the Form 1042-S is being issued under. CUNY 13-3893536 NYS 14-6013200 Box 12b …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. Background … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … Identification Number for the company the Form 1042-S is being issued under. CUNY 13-3893536 NYS 14-6013200 Box 12b …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … to ensure that all collections were accurately accounted for and to promptly identify discrepancies or review deleted … the village may spend, as the village did not provide salary schedules and most of the expenditures have not been …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Budget contained in the Mid-Year Update to the Financial Plan. While tax collections have exceeded forecast throughout … federal taxes. Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the first nine months of … totaled $49 billion and continued to exceed Financial Plan expectations ($1.9 billion over most recent projections …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingOpinion 90-21
… and duties of its officers and employees. In addition, section 10(1)(ii)(d)(3) authorizes towns to supersede any … St Comp No. 85-46, p 62). One of the exceptions stated in section 10(1)(ii)(d)(3) prohibits a town from superseding the … the Town Law relating to town finances. Article 8 includes section 119 which, as noted above, requires the town clerk to …
https://www.osc.ny.gov/legal-opinions/opinion-90-21DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… 2021 if the federal government does not deliver direct aid to state and local governments soon, according to a budget analysis released today by State Comptroller … refinanced debt. The city has so far staved off the need to issue debt to pay for operations by leaning on one-time …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli Op Ed in Times Union
… can come with AI, and instill public accountability. This year, New York strengthened its AI governance framework with …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionOpinion 96-7
… COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … cooperation agreement to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of the fire departments of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… unable to account for all the DME purchased, with credit card transactions an issue. Looking at a sample of nine credit card purchases, auditors found DOH could not provide proof of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Contract and Payment Actions in January
… from the Tioga Downs, Rivers, Montreign, and del Lago casinos to 26 local governments, including Albany, Broome, …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… York County Supreme Court charges Alvarez with Offering a False Instrument for Filing in the First Degree, a class E felony, and Grand Larceny in the Third Degree, a … matching funds. The Comptroller and Attorney General would like to thank the NYC Department of Investigation for its …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateWall Street Profits for 2014 May Not Reach 2013 Level
… of 2014 were 13 percent lower than the same period last year. This suggests that full year profits for the … In 2013, Wall Street profits declined by 30 percent to $16.7 billion because of higher noncompensation expenses, … DiNapoli estimates that 1 in 9 jobs in the city and 1 in 16 jobs in the state are either directly or indirectly …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli Announces Latest Fiscal Stress Scores
… said DiNapoli. “For those in fiscal stress, effective long-term planning is critical for charting a better path. These … creates fiscal stress scores. Indicators assess year-end fund balance, cash-on-hand, short-term borrowing, fixed costs and patterns of operating …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… officials did not always use a competitive process to procure goods, services or professional services or ensure … annual financial disclosure statements that are meant to help identify conflicts of interest were not filed. … not audit the supervisor’s records, as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2020-F-13) An audit covering the period April 1, 2009 through March 31, 2017 found DEC generally had adequate procedures in …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The board did not properly manage … future expenditures. Town of Pleasant Valley – Financial Management (Dutchess County) The board did not develop … fund balances. Village of Leicester – Financial Management (Livingston County) The board did not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… (e.g., Commissioner, Chancellor, Executive Director) to certify to the Comptroller annually, or at any time there … that includes verifying that staff who approve a voucher have been authorized by the head of the Agency. Agency … Assessment of this GFO Section. If the agency does not have bulkload or mass approval payments to audit, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2025, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders